MIRA INFORM REPORT

 

 

Report Date :

03.12.2014

 

IDENTIFICATION DETAILS

 

Name :

TRAU BROS NV

 

 

Registered Office :

Hoveniersstraat 53-Bus 31, 2018 Antwerpen

 

 

Country :

Belgium

 

 

Financials (as on) :

31.12.2013

 

 

Date of Incorporation :

06.10.1992

 

 

Com. Reg. No.:

448349341

 

 

Legal Form :

Public Limited Liability Company (BE)

 

 

Line of Business :

Wholesale of watches and jewellery

 

 

No of Employees :

6

 

 

RATING & COMMENTS

 

MIRA’s Rating :

Ba

 

RATING

STATUS

PROPOSED CREDIT LINE

41-55

Ba

Overall operation is considered normal. Capable to meet normal commitments.

Satisfactory

 

Status :

Satisfactory

Payment Behaviour :

No Complaints

Litigation :

Clear

 

NOTES :

Any query related to this report can be made on e-mail : infodept@mirainform.com while quoting report number, name and date.

 

ECGC Country Risk Classification List – June 1, 2014

 

Country Name

Previous Rating

(31.03.2014)

Current Rating

(01.06.2014)

Belgium

A1

A2

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 

 

BELGIUM - ECONOMIC OVERVIEW

 

This modern, open, and private-enterprise-based economy has capitalized on its central geographic location, highly developed transport network, and diversified industrial and commercial base. Industry is concentrated mainly in the more heavily-populated region of Flanders in the north. With few natural resources, Belgium imports substantial quantities of raw materials and exports a large volume of manufactures, making its economy vulnerable to volatility in world markets. Roughly three-quarters of Belgium's trade is with other EU countries, and Belgium has benefited most from its proximity to Germany. In 2013 Belgian GDP grew by 0.1%, the unemployment rate increased to 8.8% from 7.6% the previous year, and the government reduced the budget deficit from a peak of 6% of GDP in 2009 to 3.2%. Despite the relative improvement in Belgium's budget deficit, public debt hovers around 100% of GDP, a factor that has contributed to investor perceptions that the country is increasingly vulnerable to spillover from the euro-zone crisis. Belgian banks were severely affected by the international financial crisis in 2008 with three major banks receiving capital injections from the government, and the nationalization of the Belgian retail arm of a Franco-Belgian bank.

 

Source : CIA


Company summary

 

Business number                     448349341

Company name                        TRAU BROS NV

Address                                   HOVENIERSSTRAAT 53-BUS 31

2018 ANTWERPEN

Number of staff                        6

Date of establishment               06/10/1992

Telephone number                   032313049

Fax number                              032335766

 

 

Commentary

 

The business was established over 22 years ago.

The business has 8 employees.

The business has been at the address for over 11 years.

Pre-tax profits increased by 61% compared to the previous trading period.

The business saw an increase in their Cash Balance of 84% during the latest trading period.

 

 

Accounts

 

Date of Latest Accounts            Turnover          Profit Before Tax          Net Worth         Working Capital

31/12/2013                                134,059,241      373,495                         15,474,712        11,049,194

31/12/2012                                137,024,911      231,766                         15,807,038        11,339,544

31/12/2011                                154,171,568      434,823                         15,883,531        11,358,319

 

 

Accounts

 

Date of Latest Accounts            Balance Total   Number of Employees Capital Cashflow

31/12/2013                                62,857,425        6                                  9,788,850          393,800

31/12/2012                                72,732,465        6                                  10,231,650        277,885

31/12/2011                                59,421,140        5                                  10,434,150        490,121

 

 

Payment expectations

 

Past payments

Payment expectation days                                            5.92

Industry average payment expectation days                 244.93

Industry average day sales outstanding                       355.74

Day sales outstanding                                      110.97

 

Court data summary

 

BANKRUPTCY DETAILS

Court action type                      no

PROTESTED BILLS

Bill amount                              -

NSSO DETAILS

Date of summons                     -

 

 

Company information

 

Business number

448349341

Company name

TRAU BROS NV

Fax number

032335766

Date founded

06/10/1992

Company status

active

Company type

Public Limited Liability

Company (BE)

Currency

Euro (€)

Date of latest accounts

31/12/2013

Activity code

46480

Liable for VAT

yes

Activity description

Wholesale of watches and jewellery

VAT Number

BE.0448.349.341

Check VAT number

Belgian Bullettin of Acts

Publications

moniteur belge

 

 

 

 

Joint Industrial Committee (JIC)

 

JIC Code                      218

Description                  Additional national joint committee for the employees

category

 

 

Significant Events

 

Event Date                    21/12/2011

Event Description

Event Details                De buitengewone algemene vergadering heet besloten om alle bestaande aandelen aan toonder, om te zetten in aandelen op naam of in gedematerialiseerde aandelen.

 

 


Company accounts

 

Assets

Annual accounts

31-12-2013

 

%

 

31-12-2012

 

%

 

31-12-2011

 

%

 

31-12-2010

 

%

 

31-12-2009

 

Weeks

52

 

52

 

52

 

52

 

52

Currency

EUR

 

EUR

 

EUR

 

EUR

 

EUR

Total fixed assets

11,638,803

 

-4.12

 

12,138,880

 

40.68

 

8,628,919

 

6.70

 

8,086,962

 

12.50

 

7,188,336

 

 

 

 

 

 

 

 

 

 

 

Intangible fixed assets

0

-

0

-

0

-

0

-

0

 

 

 

 

 

 

 

 

 

 

Tangible fixed assets

914,366

-7.42

987,702

-6.32

1,054,283

3.87

1,014,988

-5.40

1,072,980

Land & building

885,632

-5.14

933,622

-3.09

963,437

1.89

945,520

-2.03

965,155

Plant & machinery

27,524

-13.45

31,802

-30.81

45,962

228

14,000

-55.32

31,332

Furniture & Vehicles

1,210

-94.57

22,278

-50.37

44,884

-19.08

55,467

-27.49

76,493

Leasing & Other Similar Rights  

-

-

-

-

-

-

-

-

-

Other tangible assets

0

-

0

-

0

-100

1

-

0

 

 

 

 

 

 

 

 

 

 

Financial fixed assets

10,724,436

-3.83

11,151,177

47.22

7,574,636

7.11

7,071,974

15.64

6,115,356

Total current assets

51,218,622

-15.47

60,593,585

19.30

50,792,221

9.12

46,547,639

5.84

43,977,497

Inventories

7,627,613

-47.25

14,460,459

-2.75

14,868,899

2.39

14,521,149

-14.93

17,070,006

Raw materials & consumables

1,866,072

-26.87

2,551,667

-4.94

2,684,381

6.57

2,519,002

-43.44

4,453,964

Work in progress

0

-

0

-

0

-

0

-

0

Finished goods

5,761,541

-51.62

11,908,792

-2.26

12,184,517

1.52

12,002,147

-4.87

12,616,042

Other stocks

0

-

0

-100

1

-

0

-

0

 

 

 

 

 

 

 

 

 

 

Trade debtors

40,756,063

-7.20

43,919,216

31.57

33,380,393

6.40

31,371,578

24.35

25,229,343

Other amounts receivable

5,976

-17.31

7,227

-36.52

11,384

7.02

10,637

-49.66

21,131

Cash

870,343

84.97

470,537

-66.16

1,390,602

123

621,821

-62.03

1,637,775

 

 

 

 

 

 

 

 

 

 

Miscellaneous current assets

1,958,627

12.81

1,736,147

52.17

1,140,943

4981

 

22,454

16.69

19,242

 

 

 

 

 

 

 

 

 

 

Total Assets

62,857,425

-13.58

72,732,465

22.40

59,421,140

8.76

54,634,601

6.78

51,165,833

 

Liabilities

Total shareholders equity

15,474,712

-2.10

15,807,038

-0.48

15,883,531

6.18

14,959,002

1.94

14,674,681

 

 

 

 

 

 

 

 

 

 

Issued share capital

9,788,850

-4.33

10,231,650

-1.94

10,434,150

3.27

10,103,400

1.03

10,000,000

Share premium account

-

-

-

-

-

-

-

-

-

Revaluation reserve

2,903,924

-4.33

3,035,283

-1.94

3,095,356

3.27

2,997,237

-0.61

3,015,708

Reserves

2,781,938

9.52

2,540,105

7.90

2,354,025

26.67

1,858,365

12.02

1,658,973

Provisions for Liabilities &

0

-

0

-

0

-

0

-

0

Charges

 

 

 

 

 

 

 

 

 

 

Deffered taxes

-

-

-

-

-

-

-

-

-

 

Creditors

47,382,712

-16.76

56,925,427

30.75

43,537,609

9.73

39,675,599

8.73

36,491,152

 

 

 

 

 

 

 

 

 

 

Other long term loans

687,384

-19.16

850,286

-15.99

1,012,107

-14.29

1,180,843

75.40

673,224

Long term group loans

-

-

-

-

-

-

-

-

-

Other long term liabilities

6,525,901

-4.33

6,821,100

120

3,091,600

3.27

2,993,600

7.81

2,776,621

Total long term debts

7,213,285

-5.97

7,671,386

86.94

4,103,707

-1.69

4,174,443

21.00

3,449,845

 

Current portion of long term debt

159,708

-4.52

167,260

3.98

160,862

-7.62

174,134

111

82,244

Financial debts

37,385,908

3.62

36,080,827

15.47

31,247,199

44.77

21,583,301

3.44

20,865,570

Trade creditors

2,144,777

-83.00

12,618,647

63.58

7,714,166

-43.00

13,534,346

14.04

11,867,809

Amounts Payable for Taxes,

78,367

29.91

60,323

52.59

39,534

84.63

21,412

-21.76

27,367

Remuneration & Social Security

 

 

 

 

 

 

 

 

 

Miscellaneous current liabilities

400,668

22.53

326,984

20.15

272,141

44.78

187,963

-5.22

198,317

Total current liabilities

40,169,428

-18.44

49,254,041

24.90

39,433,902

11.08

35,501,156

7.44

33,041,307

 

Total Liabilities

62,857,425

-13.58

72,732,465

22.40

59,421,140

8.76

54,634,601

6.78

51,165,833

 

 

 

 

 

 

 

 

 

 

ratio analysis

 

 

 

 

 

 

 

 

TRADING PERFORMANCE

Profit Before Tax

0.28

64.71

0.17

-39.29

0.28

-17.65

0.34

-46.03

0.63

 

Return on capital employed

1.65

66.67

0.99

-54.59

2.18

11.22

1.96

18.79

1.65

 

Return on total assets employed

0.59

84.38

0.32

-56.16

0.73

7.35

0.68

17.24

0.58

 

 

 

 

 

 

 

 

 

 

Return on net assets employed

2.41

63.95

1.47

-46.35

2.74

9.60

2.50

22.55

2.04

 

Sales / net working capital

12.13

0.41

12.08

-10.98

13.57

35.43

10.02

130

4.34

Stock turnover ratio

5.69

-46.07

10.55

9.44

9.64

-26.52

13.12

-63.53

35.97

Creditor days

5.92

-82.61

34.04

84.30

18.47

-59.14

45.20

-51.48

93.15

Debtor days

110.97

-5.15

116.99

48.03

79.03

-23.61

103.45

-46.68

194.02

SHORT TERM STABILITY

 

 

 

 

 

 

 

 

 

Current ratio

1.28

4.07

1.23

-4.65

1.29

-1.53

1.31

-1.50

1.33

 

 

 

 

 

 

 

 

 

 

Liquidity ratio / acid ratio

1.09

15.96

0.94

3.30

0.91

1.11

0.90

11.11

0.81

 

 

 

 

 

 

 

 

 

 

Current debt ratio

2.60

-16.67

3.12

25.81

2.48

4.64

2.37

5.33

2.25

 

Net worth

15,474,712

-2.10

15,807,038

-0.48

15,883,531

6.18

14,959,002

1.94

14,674,681

LONG TERM STABILITY

 

 

 

 

 

 

 

 

 

Gearing

247.07

5.27

234.70

14.99

204.11

33.11

153.34

4.07

147.34

 

Equity in percentage

24.62

13.30

21.73

-18.71

26.73

-2.37

27.38

-4.53

28.68

 

Total debt ratio

3.06

-15.00

3.60

31.39

2.74

3.40

2.65

6.43

2.49

 

Working capital

11,049,194

-2.56

11,339,544

-0.17

11,358,319

2.82

11,046,483

1.01

10,936,190

 

 

 

 

 

 

 

 

 

 

Profit & loss

 

 

 

 

 

 

 

 

 

Operating Income

134,191,838

-2.07

137,026,735

-11.12

154,173,515

39.28

110,693,823

133

47,464,491

Turnover

134,059,241

-2.16

137,024,911

-11.12

154,171,568

39.28

110,692,117

133

47,461,634

Total operating expenses

132,165,364

-2.32

135,311,070

-11.22

152,411,036

39.46

109,286,058

135

46,500,751

Gross Operating Margin

-

-

-

-

-

-

-

-

-

 

Operating Charges

132,297,961

-2.23

135,312,894

-11.22

152,412,983

39.46

109,287,765

135

46,503,608

Employee costs

239,516

-0.15

239,872

-3.85

249,467

19.46

208,835

-20.82

263,752

Wages and salary

192,247

-0.26

192,739

-3.91

200,578

18.09

169,858

-19.18

210,170

Employee pension costs

-

-

-

-

-

-

-

-

-

Social security contributions

44,183

3.11

42,852

-3.22

44,280

26.28

35,066

-29.07

49,437

Other employee costs

3,086

-27.93

4,282

-7.09

4,609

17.82

3,912

-5.62

4,145

Director remuneration

135,083

-1.11

136,603

8.87

125,476

-

-

-

-

Amortization and depreciation

42,037

-8.85

46,119

-16.60

55,298

1.25

54,615

-12.94

62,729

 

Operating result

1,893,877

10.50

1,713,841

-2.65

1,760,532

25.21

1,406,059

46.33

960,883

Total financial income

213,014

3875

5,358

116

2,476

13.16

2,188

-92.40

28,773

Total financial expenses

1,733,397

16.54

1,487,433

11.99

1,328,184

28.45

1,034,046

49.78

690,394

 

 

 

 

 

 

 

 

 

 

Results on ordinary operations before taxation

373,495

61.15

231,766

-46.70

434,823

16.20

374,200

25.04

299,262

Extraordinary Income

-

-

-

-

-

-

-

-

 

Extraordinary Charges

-

-

-

-

-

-

-

-

-

 

Extraordinary items

0

-

0

-

0

-

0

-

0

 

 

 

 

 

 

 

 

 

 

Results for the Year Before Taxation

373,495

61.15

231,766

-46.70

434,823

16.20

374,200

25.04

299,262

 

Other appropriations

-

-

-

-

-

-

-

-

-

 

 

 

 

 

 

 

 

 

 

Taxation

21,732

-

-

-

-

-

-

-

-28

Results on ordinary operations after taxation

351,763

51.78

231,766

-46.70

434,823

16.20

374,200

25.03

299,290

 

 

 

 

 

 

 

 

 

 

Net result

351,763

51.78

231,766

-46.70

434,823

16.20

374,200

25.03

299,290

 

 

 

 

 

 

 

 

 

 

Profit (Loss) for the Year to be appropriated

351,763

51.78

231,766

-46.70

434,823

16.20

374,200

25.03

299,290

 

 

 

 

 

 

 

 

 

 

Dividends

-

-

-

-

-

-

-

-

-

 

 

Social Balance Sheet Details

 

Social Balance Sheet Details

Social Balance Sheet                                                   Total

During the reporting year

ended 31-12-2013

Full-time Employees                                                    4

Part-time Employees                                                    4

Total Fte Employees                                                    7

 

Number of hours worked

Full-time Employees                                                    6,870

Part-time Employees                                                    4,262

Total                                                                            11,132

 

Personnel Charges

Full-time Employees                                                    147,815

Part-time Employees                                                    91,700

Total                                                                            239,516

Benefits In Addition To Wages                                     -

 

During the previous reporting year

Average number employees in Fte                               7

Actual working hours                                                   11,125

Personnel Charges                                                       229,491

Benefits In Addition To Wages                                     -

 

Type of Contract                                   Full-Time                     Part-Time                                 Total Fte

Unlimited Duration Contracts               4                                  4                                              7

 

 

Gender and Education Level

Men                                                      Full-Time                     Part-Time                                 Total Fte

Secondairy education                          4                                  1                                              5

 

 

Women                                                Full-Time                     Part-Time                                 Total Fte

Secondairy education                          -                                   3                                              2

 

 

Working Category                                Full-Time                     Part-Time                                 Total Fte

White collar worker                              2                                  -                                               2

Blue collar worker                                2                                  4                                              5

 

 

Industry comparison

 

Activity code                                        46480

Activity description                              Wholesale of watches and jewellery

industry average credit rating               61.07

Industry average credit limit                 7967.53

 

 

Payment Information

 

Payment expectations

Payment expectation days                    5.92

Day sales outstanding              110.97

 

Industry comparison

Activity code                                        46480

Activity description                              Wholesale of watches and jewellery

Industry average payment

expectation days                                  244.93

Industry average day sales

outstanding                                          355.74

 

Industry quartile analysis

Payment expectations

Company result                                    5.92

Lower                                                   129.57

Median                                                 63.24

Upper                                                   19.75

 


Day sales outstanding

Company result                                    110.97

Lower                                                   123.34

Median                                                 56.14

Upper                                                   21.03

 

 

Group Structure

No group structure for this company.

 

Minority Shareholders

No minority shareholders found

 

Minority Interests

Business number         Company name                                    %                                 Date of accounts

-                                   TRAU BROS ISRAEL 5764 LTD -                                   -

 

Summons

There is no data for this company

 

Protested Bills

There is no data for this company

 

Bankruptcy and other legal events

There is no data for this company

 

 

Director details

 

Current director details

Current mandates in other companies

Name                           Fashion Principles NV

Business number         525646265

Position                       Director

Start Date                     28/03/2013

End Date                      28/09/2018

 

Business number         525646265

Position                       Legal Representative

Start Date                     28/03/2013

 

Name                           Edu NV

Business number         463281797

Position                       Director

Start Date                     17/02/2011

End Date                      30/11/2016

 

Business number         463281797

Position                       Legal Representative

Start Date                     17/02/2011

 

Former director details

Name                           PHILIPPE AMIEL

Position                       Director

Start Date                     10/06/2004

End Date                      10/06/2010

Date of birth                 14/04/1969

Street                           28 SINT-THOMASSTRAAT ANTWERPEN

Post code                     2018

Country                        Belgium

 

Name                           LAURENT TRAU

Position                       Director

Start Date                     10/06/2004

End Date                      10/06/2010

Street                           26 VAN EYCKLEI ANTWERPEN

Post code                     2018

Country                        Belgium

 

Name                           VIVIANE TRAU

Position                       Director

Start Date                     10/06/2004

End Date                      10/06/2010

Street                           20 RUBENSLEI ANTWERPEN

Post code                     2018

Country                        Belgium

 

Name                           JOSÉ AMIEL

Position                       Director

Start Date                     05/04/1997

End Date                      29/02/1996

Street                           20 RUBENSLEI ANTWERPEN

Post code                     2018

Country                        Belgium

 

Name                           DIDIER AMIEL

Position                       Director

Start Date                     29/02/1996

End Date                      Unknown date

Street                           156 MECHELSESTEENWEG ANTWERPEN

Post code                     2018

Country                        Belgium

 


DIAMOND INDUSTRY – INDIA

 

-            From time immemorial, India is well known in the world as the birthplace for diamonds.  It is difficult to trace the origin of diamonds but history says that in the remote past, diamonds were mined only in India. Diamond production in India can be traced back to almost 8th Century B.C.  India, in fact, remained undisputed leader till 18th Century when Brazilian fields were discovered in 1725 followed by emergence of S. Africa, Russia and Australia.

-            The achievement of the Indian diamond industry was possible only due to combination of the manufacturing skills of the Indian workforce and the untiring and unflagging efforts of the Indian diamantaires, supported by progressive Government policies.

-            The area of study of family owned diamond businesses derives its importance from the huge conglomerate of family run organizations which operate in the diamond industry since many generations.

-            Some of the basic traits of family run business enterprises include spirit of entrepreneurship, mutual trust lowers transaction costs, small, nimble and quick to react, information as a source of advantage and philanthropy.

-            Family owned diamond businesses need to improve on many fronts including higher standard of corporate governance, long-term performance – focused strategies, modern management and technology.

-            Utmost caution is to be exercised while dealing with some medium and large diamond traders which are usually engaged in fictitious import – export, inter-company transactions, financially assisted by banks. In the process, several public sector banks lost several hundred million rupees. They mostly diverted borrowed money for diamond business into real estate and capital markets.

-            Excerpts from Times of India dated 30th October 2010 is as under –

-            Gem & Jewellery Export Promotion Council in its statistical data has shown the export of polished diamonds to have increase by 28 % in February 2013. Compared to $ 1.4 bn worth of polished diamond export in February, 2012, India exported $ 1.84 billion worth of polished diamonds in February 2013. A senior executive of GJEPC said, “Export of cut and polished diamonds started falling month-wise after the imposition of 2 % of import duty on the polished diamonds. But February, 2013 has given a new ray of hope to the industry as the export of polished diamonds has actually increased by 28 %. It means the industry  is on the track of recovery and round tripping of diamonds has stopped completely.” Demand has started coming from the US, the UK, Japan and China. India’s polished diamond export is expected to cross $ 21 bn in 2013-14.

-            The banking sector has started exercising restraint while following prudent risk management norms when lending money to gems and jewellery sector. This follows the implementation of Basel III accord – a global voluntary regulatory standard on bank capital adequacy, stress testing and market liquidity.

 


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.61.93

UK Pound

1

Rs.97.39

Euro

1

Rs.77.21                               

 

INFORMATION DETAILS

 

Analysis Done by :

SUB

 

 

Report Prepared by :

SMN

 

RATING EXPLANATIONS

 

RATING

STATUS

 

 

PROPOSED CREDIT LINE

>86

Aaa

Possesses an extremely sound financial base with the strongest capability for timely payment of interest and principal sums

 

Unlimited

71-85

Aa

Possesses adequate working capital. No caution needed for credit transaction. It has above average (strong) capability for payment of interest and principal sums

 

Large

56-70

A

Financial & operational base are regarded healthy. General unfavourable factors will not cause fatal effect. Satisfactory capability for payment of interest and principal sums

 

Fairly Large

41-55

Ba

Overall operation is considered normal. Capable to meet normal commitments.

 

Satisfactory

26-40

B

Capability to overcome financial difficulties seems comparatively below average.

 

Small

11-25

Ca

Adverse factors are apparent. Repayment of interest and principal sums in default or expected to be in default upon maturity

 

Limited with full security

<10

C

Absolute credit risk exists. Caution needed to be exercised

 

 

Credit not recommended

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NB

                                       New Business

 

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This score serves as a reference to assess SC’s credit risk and to set the amount of credit to be extended. It is calculated from a composite of weighted scores obtained from each of the major sections of this report. The assessed factors and their relative weights (as indicated through %) are as follows:

 

Financial condition (40%)            Ownership background (20%)                  Payment record (10%)

Credit history (10%)                   Market trend (10%)                                Operational size (10%)

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